Seminar-Profile
| General Details | |
|---|---|
| Seminar title | Seminar Empirical Research in Taxation and Public Finance |
| Course code(s) | 371058 |
| Academic session | WiSe 22/23 |
| Course availability | WiSe |
| Course content | Empirical research in the areas of taxation and public finance |
| Target group / area (Zuordnung) | MSc WiWi PO 2018: Area Accounting, Taxation and Public Finance |
| Number of participants | 20 |
| Course language | English |
| Location | internal seminar |
| Industry partner | no |
| Timetable | Block course with 3 sessions Session 1 (Nov 1, 2022): Introduction and distribution of teams and topics/Tuesday, 01 November 2022, 16.15-17.45, Building 1501, Room 442 Session 2 (Nov 15, 2022): Overview on current empirical research in taxation and practical advice on how to set up your own research project/Tuesday, 15 November 2022, 16.15-17.45, Building 1501, Room 112 Session 3 (Nov 29, 2022): Practical introduction to Stata/Tuesday, 29 November 2022, 16.15-17.45, building 1502, room 214 Session 4 (Dec 13-14, 2022): Presentation of database/Tuesday, 13 December 2022, 1-6 p.m., Building 1501, Room A003 (Niedersachsensaal) and Wednesday, 14 December 2022, 10 a.m.-1 p.m., Building 1501, Room A003 (Niedersachsensaal) |
| Completion of term paper | during lecture period |
| Requirements and Academic Support | |
| Objectives | Preparing empirical research projects, expanding knowledge in empirical research in taxation and public finance |
| Prerequisites | None |
| Introductory course to academic research | No |
| Formal guidelines | None |
| General literature | Auerbach, A. J. (2018). Measuring the effects of corporate tax cuts. Journal of Economic Perspectives, 32 (4), 97-120. Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50 (2), 127-178. |
| Basic literature to introduce each topic | No |
| Methodology | Empirical research |
| Specialised software | Stata |
| Recommended word processing software | LATEX or MS Word |
| Length of term paper | max. 5 pages |
| Meeting(s) to discuss outline | 1-2 |
| Performance requirements / evaluation [indicate weighting] | · attendance, oral participation (20%) · presentation (50%) · research proposal (30%) |
| Examiner(s) | Prof. Dr. Maximilian Todtenhaupt |
| Contact person | Prof. Dr. Maximilian Todtenhaupt |
| Group Assignments and Topics | |
| Group assignment | · Compulsory for presentation · Term papers are written individually |
| Group size | 2-3 |
| Group formation | preference-based |
| Topics | Students are asked to present a database in class, including (i) a description of the content, (ii) demonstrating access (iii) demonstrating interesting characteristics, (iv) explanation how it is used by practitioners and/or researchers. Possible databases to look include (but are not limited to)
For the term paper, students are asked to write a short research proposal in which they (i) explain and motivate an empirical research question in the area of taxation and public finance, (ii) summarize the current literature on this particular research question, and (iii) describe how they would approach the research question (i.e., data to use, empirical methodology). |
| Assignment of topics | preference-based |
| Initial registration | online form |
| Process Schedule | |
| Initial registration / application | 10.-15. october 2022 via online form |
| Initial discussion / topic discussion / kick-off meeting | Nov 1, 2022, 16.15-17.45, Building 1501, Room 442 |
| Topic assignment | Nov 1, 2022 |
| Formal (binding) registration | Nov 1, 2022 |
| Commencement of seminar paper | Nov 1, 2022 |
| Submission of seminar paper | January 27, 2023, 11 am |
| Submission of presentation | After presentation |
| Presentation | Tuesday, 13 December 2022, 1-6 p.m., Building 1501, Room A003 (Niedersachsensaal) and Wednesday, 14 December 2022, 10 a.m.-1 p.m., Building 1501, Room A003 (Niedersachsensaal) |
